- Draft legislation
This is a draft item of legislation and has not yet been made as a UK Statutory Instrument.
3. Subsections (1) and (2) of section 46 of the 1993 Act continue to apply to a formerly exempt charity in relation to—
(a)the current financial year of that charity; and
(b)the books of accounts and statements of account prepared in respect of any financial year of the charity which began before the appointed day.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.